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Colleen M. Schrand[ <br />Legislu(ive Audi[or <br />Mailing Address: <br />(Former County Building) <br />l5 Aupuni Street <br />Hilo, Hawaii 96720 <br />September 1, 2009 <br />TO: Council Members of the Finance Committee <br />FROM: Colleen Schrandt C$~Ls <br />Legislative Auditor <br />Business Address: <br />333 Kr[auea Avenue, Second Flow <br />Ben Franklin Building <br />Hiln, Hawaii 96720 <br />" QEC~iVl~ ~ <br />c~,~ry co~Mn <br />RE: Financial Audit Report for Fiscal Year Ending June 30, 2008 <br />For your review, deliberation, and acceptance, I am submitting the post-audit Financial <br />Audit Report of the County of Hawai `i for the Fiscal Year Ended June 3Q 2008, and <br />Management Letter dated May 27, 2009, as prepared by KPMG LLP. The Report and <br />Management Letter satisfy the requirement of Section 10-13, Hawaii County Charter, <br />which requires that an annual independent audit of the accounts and other evidences of <br />tnancial transactions of the County and of every county agency be conducted. <br />KPMG LLP has issued an unqualified opinion, indicating that the financial statements <br />present fairly in all material respects, the financial position of Hawaii County for Fiscal <br />Year Ending June 30, 2008, in conformance with U.S. generally accepted accounting <br />principles. <br />This year's Management Letter contains findings and recommendations related to: <br />Collection of Receivables <br />Access to Programs and Data <br />The auditors will be present at the Finance Committee meeting on September 15, 2009, to <br />answer any questions you may have. Appropriate department head(s) or their <br />representative(s) will also be asked to attend the meeting. <br />Enclosures <br />Comm. Iqo. `~ a.(~. <br />cc w/o enclosures: Nancy Rose, KPMG LLP ~ <br />Department of Finance Ref. To: ___.___~._~ <br />Department of Environmental Management Ref. Uafie _,SEP D 2 2049 <br />Department of Data Systems <br />(Note: Due to its size, the attached report is not made a part of the duplicate <br />copies, but is made available for viewing in the.'Office of the County Clerk.) <br />JMSy'~F ~4H. <br />40'v~6$.• 9 <br />L~ih,~. <br />~T : x. ^ P <br />~rF of ~H(`~ <br />C~nixnf~r af~- ~firtti`i <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />Telephone: (808) 961-8386 Facsimile: (808) 96/-8905 <br />Serving [he /n(erests of the People of Our Lsland <br />L-lawai `i Coemty is an Equal Opporh~nity Provider and 6~mployer <br />